alance sheet 资产负债表
income statement 收益表
statement of cash flows 现金流量表
operating expense 经营费用
operating result 经营成果
profitability 获利能力
partnership 合伙
reporting format 报告式
statement of owner’s equity 业主权益表
T-account format T形账户表
accounting cycle 会计循环
anually 每年
adjust 调整
close 结清
inequality 不平衡
list 列示
post 过账
reverse 转回
temporary account 临时账户
trail balance 试算平衡表
transfer 转移
columnar 多栏的
closing entry 结账分录
accounting period 会计期间
accrue 计提
apportion 分配
benefit 利益
earn 赚取
expire 耗费
indefinite 无限的
insurance premium 保险费
matching 配比
portray 描述
prepaid 预付
precollected 预收
time period assumption 会计分配假设
closing procedure 结账程序
eliminate 消除
expedient 方便的
facilitate 便于
income summary 收益汇总
interim 期中
norminal account 虚帐户
post closing trial balance 结账后试算平衡表
reversing entry 转回分录
temporary account 暂时性账户
worksheet 工作底表
abbreviate 略缩
cash sales 现金销售
cash discount 现金折扣
credit sales 赊账销售
credit period 信用期
COD cash on delivery 付款交货
credit memorandum 贷项通知书
freight collect 货到付运费
freight prepaid 运费预付
fob shipping point 离岸价 起运地交货价
fob destination 到岸价 目的地交货价
grant 同意
merchandising company 商业公司
merchandise 商品
multi-step format多不式
operational activity 经营活动
purchase 购买
payment term 付款条件
sales revenue 销货收入
sales returns and allowances 销货退回于折让
sales discount 销货折扣
net sales revenue 销货净额
trade discount 商业折扣
